Study Of The Improvement Of Cost Management Of Government-Owned Enterprises

ABSTRACTAfter analyzing the current situation of cost management of government-owned enterprises and explaining the reasons for it, the thesis brings forward the importance of ameliorating the current cost management. And then the thesis tries to improve the level of cost management from three aspects. The first is to reform cost management by managerial creativity and technical creativity; the second is to reform by tightening cost controls, new economic environment requires the widening of objects, time and space of the cost control; the third method is to reform by adopting new costing method-Activity-Based costing. After discussing the reasons~ step and qualifications of adopting ABC method, this part emphasizes on the role of ABC method to the reformation of the cost management. The combination of the three methods will improve the current cost management.